The tax benefits and other concessions to the developers and contractors have been extended to the sub-contractors as well, according to the rules notified by the Commerce Ministry.

"The developer or co-developer shall strive to provide adequate housing facilities not only for the management and office staff but also for the workers of the SEZ," the notification said.

For giving a boost to the SEZs, the suppliers of goods from the 'domestic tariff area' to the units in the zones will be allowed export incentives like duty drawbacks in the domestic currency. Earlier, this facility was denied since the domestic suppliers could not have foreign currency accounts.

The gems and jewellery units in the SEZs would be allowed to re-import the goods exported if their buyers default on payments. In the face of global downturn, instances of payment default by buyers have come to notice of the government.

The council has been demanding infrastructure status by the Reserve Bank to the SEZs, extension of tax benefits to the groups having units in the zones and refund of service tax to supplies to the tax free enclaves.

Exports from SEZs, which have attracted investment of over Rs 90,000 crore in the last three years, have crossed $12 billion.